Statement of comprehensive income: Difference between revisions
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''Financial reporting''. | ''Financial reporting''. | ||
1. | 1. | ||
Under International Accounting Standards (IAS), where there is a separate income statement, an extension of the income statement like the statement of total recognised gains and losses (STRGL) or statement of recognised income and expense (SORIE). | Under International Accounting Standards (IAS), where there is a separate income statement, an extension of the income statement like the statement of total recognised gains and losses (STRGL) or statement of recognised income and expense (SORIE). | ||
2. | 2. | ||
Where there is no separate income statement, the Statement of comprehensive income is the entire statement. The first part being the same as an income statement and the second part being the same as the STRGL or SORIE. | |||
Where there is no separate income statement, the Statement of comprehensive income is the entire statement. | |||
The first part being the same as an income statement and the second part being the same as the STRGL or SORIE. | |||
== See also == | == See also == | ||
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* [[Statement of recognised income and expense]] | * [[Statement of recognised income and expense]] | ||
* [[Statement of total recognised gains and losses]] | * [[Statement of total recognised gains and losses]] | ||
[[Category:Control_and_Reporting]] | |||
Revision as of 09:19, 20 August 2013
Financial reporting.
1.
Under International Accounting Standards (IAS), where there is a separate income statement, an extension of the income statement like the statement of total recognised gains and losses (STRGL) or statement of recognised income and expense (SORIE).
2.
Where there is no separate income statement, the Statement of comprehensive income is the entire statement.
The first part being the same as an income statement and the second part being the same as the STRGL or SORIE.
